Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 6 - TEXAS MUNICIPAL RETIREMENT SYSTEM
Chapter 125 - ACTIONS OF PARTICIPATING MUNICIPALITIES
Section 125.6 - Optional Additional Contributions to Benefit Accumulation Fund
Current through Reg. 49, No. 38; September 20, 2024
(a) Effective January 1, 2008, a municipality may make deposits in excess of its actuarially required contribution to its account in the benefit accumulation fund. The deposit may be in the form of a lump sum payment or periodic payments. All funds deposited in a municipality's account in the benefit accumulation fund are held in trust by the retirement system and cannot be returned to the municipality.
(b) The retirement system retains the right to not accept a payment if, in the opinion of the director, acceptance of the payment would result in an unreasonable administrative or investment burden. A decision by the director to not accept a contribution may be appealed to the board of trustees.
(c) A contribution made in accordance with this section is not subject to the maximum contribution rules under §855.407 and §855.501 of the Act.
(d) The retirement system may adopt reasonable policies and procedures to administer this section.